§ Tax 212.05

N.H. Code Admin. R. Tax 212.05

Burden of Proof

Effective Aug 2, 2023#7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07 (from Tax 216.05); ss by #9538, eff 9-8-09); ss by #10625-B, eff 6-26-14 (from Tax 216.05); ss by #13711-B, eff 8-2-23Board of Tax and Land Appeals

The taxpayer shall have the burden of proving the assessment was disproportionate or illegal, resulting in the taxpayer paying a disproportionate share of taxes in accordance with Appeal of Town of Sunapee, 126 N.H. 214, 217 (1985).

Source. #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07 (from Tax 216.05); ss by #9538, eff 9-8-09); ss by #10625-B, eff 6-26-14 (from Tax 216.05); ss by #13711-B, eff 8-2-23